Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Transactions And Use Tax Law

CHAPTER 1 GENERAL PROVISIONS AND DEFINITIONS

Section 7251.1

7251.1. Limitation: Rate of Tax. The combined rate of all taxes imposed pursuant to this part in any county shall not exceed 2 percent. No tax shall be considered in accordance with this part if, upon its adoption, the combined rate will exceed 2 percent.

History.—Added by Stats. 1987, Ch. 786, effective January 1, 1988. Stats. 1991, Ch. 1024, in effect January 1, 1991, substituted "1.5" for "1" after "exceed". Stats. 2003, Ch. 709 (SB 566), in effect January 1, 2004, substituted "2 percent" for "1.5 percent" after "exceed" twice.